Means for keeping accounts



1 J 927 w. ROTSTED MEANS FOR KEEPING ACCOUNTS 5 Sheets-Sheet 1 "Filed Dec.

Jul 19, 1927. 1,636,441

, W. ROTSTED MEANS FOR KEEPING ACCOUNTS Filed Dec. 26. 1922 3 Sheets-Sheetv 2 cnzcrcs ON nu: umx amen oruiR BKuKs I W jZZz'am Roisjiec'oj 1 1 19 y 27 w. ROTSTED M ANS FOR KEEPING ACCOUNTS Filed Dec. 26'. 1922 s Sheets-Sheet 5 1 v 1 m \r m w w w m mm 7 M w a ma. K m w E m m m W W #1 m w m f. 3 E0 f Mm fl M4, f W. m WWW m AN m 0 w. f WW M 0 m M2. 0/0 L w 67 v MW tion;

Patented July 19, 1927.

UNITED; STA

TES

WIL IAM no'rsmn, or cHrcAeo, ILLINOIS.

MEANS FOR xnnrme Accocmsl Application filed December 26 1922 Serial Ito. 609,075;

My invention has reference more particularly to the construction, arrangement and "mounting of checks, deposit slips, bills and copy sheets to facilitate the use of same and insure perservation of a record of all money received and paid out, and also relates to,

the method of assembling theoriginal papers or copies so as to afforda complete and reliable loose leaf record constituting cost and ledger accounts, without the necessity of posting or rewritingitems or transferring figures as in the ordinary accounting'sy'stems.

I have shown and described my invention herein in a form convenient for personal use wherein the necessary leavesof the system are combined in a form suitable for carrying in the pocket, although it is to be understood that the system maybe readily enlarged and adapted for use in keeping accounts for a business of any proportion. On the drawings: i

Fig. ,1 is a top view of an open book or holder in pocket form embodying my; inven- Fig. 2 is a perspectiveview thereof.

Fig. 3 a sectional View on the line 3 3 of Fig. 1, showing the manner 'ofholding the leaves in the book;

Fig. 4 a. detail view showing a deposit slip placed in position to make a .copy thereof i Fig. 5 a top View of the copy of the deposit slip made as shown in Fig. 4;

carbon holder, taken on the line 6-6 of Fi 2;

of an invoice or bill various leaves as axembled to maintain a ledger account i Fig; 9a modified form of check holder; Fig. 10a face view of a check copy made therein, i 1

. Fig. 11 a modified form of depr'sit slip Fi Fig and p i i Fig. 13 a fragmentary view ofi a check showing the manner of periorat ing same to afford the staggered arrangement of the check as shown in Fig. 9.

Referring to the drawings," the reference numeral 1 indicates a folder, preferably of leather or similarmaterial. suitable for Fig. 6 an enlarged sectional view of the carrying in the pocket-and adapted to fold or double over on the line 22. One side of this folder hasa flap which isdoubled over-and stitched down along the edges, as

indicated at 32, to 'form a pocket, and at one end'of this flap are a pair of spaced internally threaded posts 3 which are secured to the-folder 1 through flap 31 to enclose and-hide the'outer ends or heads of the posts so as to have aperture'd leaves engaged there;

on, and I preferably employ a cover flap 4 of leather or other suitable flexible material which is likewise ap'ertured to engage on the posts 3 and together with the leaves is secured thereon by flat-headed cap screws 5 whichengage the internal thread of the posts 3. A center post 30 is also provided which engages a center aperture of the leaves. The other side of the folder 1, is preferably-providedwith a flap Gwhich may be secured to the folder 1 along one'end and along one side, as indicated at 77, to afford a pocket for loose papers. A carbon holder 8 is secured to theinner edge of the flap 31 by stitching 9 or other suitable fastening means and has a two-part flap 10-11 at one side of the line of stitch- "ing and a single flap 12 at :the other side of as shown in Fig. 6. WVith this construction a sheet'13of carbon paper may have one edge'folded around the flap 11, as shown in Fig. 6 between the outer flaps 10 and-12so that it is retainedinplace, and this sheet of carbon paper is of sufficient length and width to cover the sheets-which are mounted on the posts 3 and carried by the folder. A slot 14 w is provided along the lower edge of the flap -12'of-suflicient length so that the usual deposit slip may have the end inserted between the top of the carbon 13 and the flap 12 and projected through the slot 14 so as to hold the deposit slip in place as the entry is made thereon. This slot 14 as shown inFig.

4 does not extend the full length of the i holder 8, but leaves ample connection of the 12 a copy of the invoice shown in flapi12 so that thelatter is readily held in place.

Inconnection with this folder I provide anumber of checks as indicated at 15.and .inVpice blanks or bill heads 16 and plain sheets "of copy paper 17, all of vwhich are cured in a loose leaf binder having rings or other suitable fasteners to engage the perforations 20.

A number of the checks are assembled in the folder 1 with a plain copy sheet 17 directly under each and the invoice blank 16 may also be likewise assembled in the folder 7 1 with the copy sheets '17 directly under each, and I also prefer to have a number of extra copy sheets 17 for making copies of deposit slips or for use as memoranda papers.

In using this device, when a check is to be made out the carbon 13 is laid down between the uppermost check and the copy leaf 17 directly under this check and as the latter is made out, a copy is made by means of the carbon 13 on said copy sheet 17. The check is then torn out along the perforated line 19 and the copy 17 may be removed for filing or retained inthefolder so as to be available for subsequent filing. In like manner the invoice blanks 16 are made out so as to provide a carbon copy on one of the copy leaves 17 In making deposits the deposit slip 22 such as the banks usually provide, is used and the carbon 13 is first laid down over one of the extra carbon sheets 17 in the folder. The upper end of the deposit slip 22 is then inserted under the flap 12 of the carbon holder and through the slot 14 substantially as shown in Fig. 4, so that the entry made on the deposit slip will be transferred by the carbon onto the copy sheet.

If desirable, the folder 1 may be made as shown in Fig. 9 so as to accommodate copy sheets 39 somewhat wider than the checks so that several checks may be arranged in staggered relation over each copy sheet and copies of several checks made on each copy sheet as shown in Fig. 10. This arrangement locates the figures indicating the amount of the checks above one another and facilitates the computing of the bank balance.

To effect this arrangement, the folder is preferably provided with two outer posts 34- with cap screws similar to the fasteners 5-5 shown in Fig.3, and an intermediate post without cap screw and the copy sheets 33 are made with three perforations 36 to engage these posts. The checks 37 however have four perforations 38 as shown. in Fig. 13,so that a perforation next the edge may be fitted over one of the posts'34: and the second perforation from the opposite edge fitted over the intermediate post so that the checks may be arranged in staggered relation as shown in Fig. 9.

Moreover, instea 'l of using a separate copy sheet for thecopy of the deposit slip,

a check copy sheet 39 may be doubled over may be provided for by currency checliis andv the items listed on the back of such currency check so as to keep a complete record of all expenditures. -The check copies and deposit slips therefore serve as the cash account and maybe transferred from time to time from the folder 1 into a suitable permanent file or loose leaf holder so that a continuous expansible cash record is afforded.

The ledger accounts are preferably numbered for convenience and the proper number may be applied on the various checks, copy sheets, etc., which make up the respective accounts, and the checks, copy sheets, etc., comprising each account are assembled together in correspondingly numbered sections of a binder or in separate binders for each account if desired.

In each ledger account are collected in proper sequence the copies of bills rendered, memoranda of deposits (which may be copied from the copies of deposit slips in the cash record or may be merely notations of deposits entered onthe copy of the respective invoice as shown in Fig. 12) and the original checks when the latter are returned from the bank.

For example in Fig. 8 the reference numeral 21 indicates a binder for one of the various accounts, and 25 indicates a copy of a bill rendered such as shown in Fig. 12. 24 indicates a copy sheet such as shown at 17, having a notation of the deposit of the check received in payment of the invoice 25. This may however, be dispensed with if desired and the memorandum of the deposit marked directly upon the copy 25 of the invoice. The numeral 23 represents an original cancelled check for money paid out on that particular account, and each succeeding invoice, copy deposit memo and checks areeorrespondinglyfiled in order in the binder 21 and serve to afford a complete and reliable record of all money due, receipts and expenditures in connection with this particular account.

While I have shown and described my invention in a preferred form, I am aware that various changes and modifications may be made without departing from the principles of my invention, the scope of which is to be determined by the appended claims.

I claim as my invention:

1. In a device of the class described, a folder having a carbon holder extending along the fold and comprising a hinged loop, a loose-leaf holder at one side of the folder, a plurality of checks and copy sheets mounted on the loose-leaf holder, and a carbon sheet on the carbon holder and retained with its end in the hinged loop to dispose the same between the checks and copy sheets.

2. In a device of the class described, the

combination of a folder having a carbon holder extending along the fold and a loose leaf holder at one side of the folder, and a plurality of checks and copy sheets mounted on the loose leaf holder, and a carbon sheet on the carbon holder adapted to fold between the checks and copy sheets.

In a device of the class described, an element constituting the cover adapted to I be folded intermediate its length, a holder for loose-leaf insertions attached to the cover on one side of the fold therein, and a carbon holder having a looped portion hingedly connected along the line of fold be folded intermediate its length, a flap forn1- ing a pocket on one side of the line of fold of the cover, a holder for loose leaf insertions attached to the flap forming the pocket,

and hinged means arranged along the line of fold and'attached to the flap forming the pocket for receiving and retaining a carbon sheet for use with the loose-leaf insertions.

5. In a device of the class described, an element constituting a cover and adapted to be folded intermediate its length, a flap forming a pocket on one side of the line of fold of the cover, a holder for loose leaf insertions attached to the flap forming the pocket, and hinged means arranged along" the line of fold andattached to the flap forming the pocket for receiving and retaining a carbon sheet for use With the loose leaf insertions, said means having a slot therein for receiving t-herethrough a bankdeposit P- i iliil WILLIAM ROTSTED. 

